Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?
Author:
Affiliation:
1. Nazarbayev University Graduate School of Business
2. KU Leuven, VIVES
3. Ghent University, Department of Economics
Funder
KU Leuven
Nazarbayev University
Publisher
Wiley
Subject
Economics and Econometrics
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/caje.12624
Reference30 articles.
1. International taxation and multinational firm location decisions
2. How low business tax rates attract MNE activity: Municipality-level evidence from Germany
3. Bornemann T. S. K.Laplante andB.Osswald(2018) “The effect of intellectual property boxes on innovative activity and effective tax rates ” WU International Taxation Research Paper Series no.2018‐03
4. Taxing multinationals beyond borders: Financial and locational responses to CFC rules
5. Impact of firm heterogeneity on direct and spillover effects of FDI: Micro-evidence from ten transition countries
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